New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147Section 148Section 144Section 143(3)Section 250(6)Section 250Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heardsection 25section 144section 68section 148section 142(1)section 147appeal before the tribunalsection 143(2)interestsection 250

Judgments citing New Diwan Oil Mills v. CIT

Sanjay Gupta, Ghaziabad vs. ACIT, Central Circle- 17, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7434/DEL/2018[2008-09]Status: DisposedITAT Delhi15 Apr 2019AY 2008-09

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, I dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 15th April, 2019. [AMIT SHUKLA] JUDICIAL MEMBER DAT…

M/S Rachna Enterprises, Narsinghpur vs. Income Tax Officer, Narsinghpur

In the result, appeal of the assessee stands dismissed

ITA 219/JAB/2018[2013-14]Status: DisposedITAT Jabalpur03 Apr 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14 M/S Rachna Enterprises V. Income Tax Officer Kandeli Narsinghpur Narsinghpur Tan/Pan:Aaffr2406J (Appellant) (Respondent) Appellant By: None Respondent By: Shri P. D. Choughale, D.R. Date Of Hearing: 03 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Jabalpur, Dated 28/8/2018, For Assessment Year 2013-14. 2. This Appeal Was Taken Up For Hearing On 3/4/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. On Perusal Of Record, It Is Noticed That The Notice Of Hearing Was Duly Served On The Assessee, As It Was Issued Through Rpad. Since The Assessee Did Not Appear On The Date Fixed For Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non- Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:- 1. Cit Vs. Multiplan India Ltd., 38 Itd 320 (Del) 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.) 3. New Diwan Oil Mills Vs. Cit (2008), 296 Itr 495 (P& H)

For Appellant: NoneFor Respondent: Shri P. D. Choughale, D.R

…able to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) ITA No.219/JAB/2018 Page 2 of 2 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, app…

Rfiq Bhai, Seoni vs. Income Tax Officer Ward-Seoni, Seoni

In the result, appeal of the assessee stands dismissed

ITA 154/JAB/2018[2009-10]Status: DisposedITAT Jabalpur03 Apr 2019AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2009-10 Rafiq Bhai V. Income Tax Officer Ward No.7 Ward Mominpura, Barghat Seoni Seoni Tan/Pan:Ajtpb3919P (Appellant) (Respondent) Appellant By: None Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 03 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Jabalpur, Dated 24/4/2018, For Assessment Year 2011-12. 2. This Appeal Was Taken Up For Hearing On 3/4/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. On Perusal Of Record, It Is Noticed That The Notice Of Hearing Was Duly Served On The Assessee, As It Was Issued Through Rpad. Since The Assessee Did Not Appear On The Date Fixed For Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non- Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:- 1. Cit Vs. Multiplan India Ltd., 38 Itd 320 (Del) 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.) 3. New Diwan Oil Mills Vs. Cit (2008), 296 Itr 495 (P& H)

For Appellant: NoneFor Respondent: Shri P. D. Chougale, D.R

…able to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) ITA No.154/JAB/2018 Page 2 of 2 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, ap…

Shri Vasudeo Khatri, Seoni vs. Income Tax Officer Ward-Seoni, Seoni

In the result, appeal of the assessee stands dismissed

ITA 153/JAB/2018[2009-10]Status: DisposedITAT Jabalpur03 Apr 2019AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2009-10 Shri Vasudeo Khatri V. Income Tax Officer Nirmal Colony Ward, Seoni Barapathar, Seoni Tan/Pan:Ahppk7583A (Appellant) (Respondent) Appellant By: None Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 02 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per T. S. Kapoor, A.M.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Jabalpur, Dated 24/4/2018, For Assessment Year 2011-12. 2. This Appeal Was Taken Up For Hearing On 2/4/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. Since The Assessee Did Not Appear On The Date Fixed For Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non-Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:- 1. Cit Vs. Multiplan India Ltd., 38 Itd 320 (Del) 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.) 3. New Diwan Oil Mills Vs. Cit (2008), 296 Itr 495 (P& H) 4. Cit Vs. B. N. Bhattachargee & Another, 118 Itr 461(Sc)

For Appellant: NoneFor Respondent: Shri P. D. Chougale, D.R

…iable to be dismissed for non-prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.153/JAB/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, app…

Shri Rameshwar Sarle, Betul vs. Income Tax Officer, Betul

In the result, appeal of the assessee stands dismissed

ITA 148/JAB/2018[2009-10]Status: DisposedITAT Jabalpur03 Apr 2019AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2009-10 Shri Rameshwar Sarle V. Income Tax Officer At Post Badodra, Betul Betul Tan/Pan:Bzips2120M (Appellant) (Respondent) Appellant By: None Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 02 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per T.S. Kapoor, A.M.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-I, Bhopal, Dated 15/5/2018, For Assessment Year 2009-10. 2. This Appeal Was Taken Up For Hearing On 2/4/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. Since The Assessee Did Not Appear On The Date Fixed For Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non-Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:- 1. Cit Vs. Multiplan India Ltd., 38 Itd 320 (Del) 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.) 3. New Diwan Oil Mills Vs. Cit (2008), 296 Itr 495 (P& H) 4. Cit Vs. B. N. Bhattachargee & Another, 118 Itr 461(Sc)

For Appellant: NoneFor Respondent: Shri P. D. Chougale, D.R

…iable to be dismissed for non-prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.148/JAB/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, app…

Sh. Mahima Hospitality Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 6306/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Mar 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2009-10 M/S. Mahima Hospitality Pvt. Ltd., Vs. Dcit, N-18, N Block Market, Greater Circle-16(1), New Delhi Kailash Part-I, New Delhi Pan :Aaecm0063C (Appellant) (Respondent) Appellant By None Respondent By Smt. Rinku Singh, Sr.Dr

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

M/S Aakriti Hotels Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 842/DEL/2016[2012-13]Status: DisposedITAT Delhi14 Mar 2019AY 2012-13

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR
Section 253

…r at the hearing, or foils in taking steps, for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." C. Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Sh. Om Prakash, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4750/DEL/2015[2006-07]Status: DisposedITAT Delhi11 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Shri K. Hauthang, Sr.D.R

…al is liable to be dismissed for non prosecution. In this regard, placed reliance upon following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, dismissing the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 11th March, 2019. [PRASHANT MAHARISHI] [AMIT SHUKL…

Sahkari Ganna Vikas Samiti Limited, Shahjahanpur vs. Deputy Commissioner of Income Tax, Circle-1, Bareilly

In the result, the appeal filed by the assessee is dismissed

ITA 123/LKW/2018[2013-14]Status: DisposedITAT Lucknow08 Mar 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

…2 liable to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is d…

M/S Rana Iron & Power Ltd., Muzaffarnagar vs. DCIT, Muzaffarnagar

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 3617/DEL/2016[2009-10]Status: DisposedITAT Delhi06 Mar 2019AY 2009-10

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR
Section 253

…r at the hearing, or foils in taking steps, for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." C. Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

U.P. Arthroplasty Society, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 261/LKW/2018[2018-19]Status: DisposedITAT Lucknow22 Feb 2019AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 U.P. Arthroplasty Society V. Cit (Exemption) 59/60, 1St Floor, Birhana Road Lucknow Kanpur Tan/Pan:Aaaau3390A (Appellant) (Respondent) Appellant By: None Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2019 Date Of Pronouncement: 22 02 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2018-19 Against The Order Of The Ld. Cit (Exemption), Lucknow Dated 8/2/2018 Passed Under Section 12Aa(1)(B)(Ii) Of The Act. 2. This Appeal Was Taken Up For Hearing On 12.2.2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. We Find That The Notice Of Hearing Had Been Sent Through Rpad To The Assessee, The Acknowledgement Of Which Has Been Received Back Showing Receipt Of Notice By The Assessee On 10/1/2019. Since The Assessee Did Not Appear Despite Having Knowledge Of The Date Of Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:-

For Appellant: NoneFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12A

…ecution. In this regard, we place reliance upon the following case laws:- ITA No.261/LKW/2018 Page 2 of 2 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismisse…

Arvinder Pal Singh, Kharar vs. CIT II, Chandigarh

In the result, appeal of the assessee is dismissed in limine

ITA 256/CHANDI/2015[2010-11]Status: DisposedITAT Chandigarh21 Feb 2019AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 256/Chd/2015 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arvinder Pal Singh, The Cit –Ii, बनाम Wine Contractor, Chandigarh #79, Ward 3, Kharar "थायी लेखा सं./Pan No: Belps9829F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Sandeep Dhaiya, CIT DR

…ring, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 4. Similarly, Hon’ble Punjab & Haryana High Court in the case of ‘New Diwan Oil Mills vs. CIT’ (2008) 296 ITR 495 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

M/S. Elel Hotels & Investments Ltd., Mumbai vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 1625/DEL/2016[2007-08]Status: DisposedITAT Delhi20 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 253

…r at the hearing, or foils in taking steps, for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." C. Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Sh. Sanjay Malhotra, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 4932/DEL/2014[2011-12]Status: DisposedITAT Delhi24 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12 Shri Sanjay Malhotra, Vs. Dcit, I-107A, Kirti Nagar, New Delhi Central Circle-8, New Delhi Pan :Agdpm8800D (Appellant) (Respondent) Appellant By None Respondent By Shri N.K. Bansal, Sr.Dr

…ring, or fails in taking steps for 2 preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Yograj Infrastructure Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 5340/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2009-10 M/S. Yograj Infrastructure Ltd., Vs. Acit, B-63, Pachimi Marg, Vasant Circle-18(1), New Delhi Vihar, New Delhi Pan :Aaacy1898B (Appellant) (Respondent) Appellant By None Respondent By Shri S.S. Rana, Cit(Dr)

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

M/S. Nu Tek India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2508/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11 M/S. Nu Tek India Ltd., Vs. Dcit, C/O- Suman Jeet Agarwal & Circle-18(2), New Delhi Co., Cas, Barahkhamba Road, Connaught Place, New Delhi Pan :Aaacn2270L (Appellant) (Respondent) Appellant By None Respondent By Shri N.K. Bansal, Sr.Dr

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Sub Registrar, Unnao vs. Director of Income Tax, Lucknow

ITA 86/LKW/2018[2015-16]Status: DisposedITAT Lucknow18 Jan 2019AY 2015-16

Bench: Shri A.D Jain & Shri T.S. Kapoor**

…o be dismissed for non prosecution. In this regard we place reliance upon the following case laws: - *1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del)* - *2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.)* - *3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H)* - *4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC)* - 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. - 4. In the result, the appeal filed by the assesse…

M/S Bmk Sewa Trust, Panipat vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 6833/DEL/2015[]Status: DisposedITAT Delhi14 Jan 2019

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: Nil Bmk Sewa Trust, Vs. Cit(E),Chandigarh Gt Road, Panipat Pan :Aactb5226H (Appellant) (Respondent) Appellant By None Respondent By Shri Praveen Kumar, Sr.Dr

Section 12A

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Udham Singh Nagar Dugdh Utpadak Sahakari Sangh Ltd., Udham Singh Nagar vs. ITO- 1(5), Rudrapur

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 4030/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Jan 2019AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2014-15 M/S. Udham Singh Nagar Dugdh Vs. Income Tax Officer-1(5), Utpadak Sahakari Sangh Ltd., Rudrapur Opposite Navoday Vidyalay, Kashipur Road, Rudrapur, Udham Singh Nagar, Uttarakhand Pan :Aaalu0070G (Appellant) (Respondent) Appellant By None Respondent By Shri S.L. Anuragi, Sr.Dr

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Namit Devi Kothari, Churu vs. DCIT, Central Circle-5, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 5004/DEL/2018[2005-06]Status: DisposedITAT Delhi09 Jan 2019AY 2005-06

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2005-06 Smt. Namit Devi Kothari, Vs. Dcit, Samar Sadan, Sardshahar Churu, Central Circle-5, New Delhi Churu, Rajasthan Pan :Aftpk7139L (Appellant) (Respondent) Appellant By None Respondent By Shri S.L. Anuragi, Sr.Dr

…ring, or fails in taking steps for 2 preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…